Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Ministerial Order comes into effect as of April 1, 2013; provided, however, that the provisions set forth in the following items come into effect as of the dates prescribed respectively in those items:
この省令は、平成二十五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
The provisions amending Appended Table III (1), the provisions amending Appended Table III (2), the provisions amending Appended Table III (4) and the provisions amending Appended Table VIII (3), and the provisions of Article 3, paragraph (1) of the Supplementary Provisions: January 1, 2014
別表第三（一）の改正規定、別表第三（二）の改正規定、別表第三（四）の改正規定及び別表第八（三）の改正規定並びに附則第三条第一項の規定 平成二十六年一月一日
The provisions amending Article 90-5 and the provisions amending Appended Table V (31): the date of enforcement of the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 86 of 2012)
第九十条の五の改正規定及び別表第五（三十一）の改正規定 金融商品取引法等の一部を改正する法律（平成二十四年法律第八十六号）の施行の日
Supplementary Provisions, Article 2Transitional Measures Concerning Matters to Be Stated in a Statement of Property and Liabilities
第二条（財産債務明細書の記載事項に関する経過措置）
The provisions of Article 105 (Matters to Be Stated in a Statement of Property and Liabilities) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to income tax for 2013 and thereafter, and the provisions then in force continue to govern income tax for 2012 or earlier.
改正後の所得税法施行規則（以下「新規則」という。）第百五条（財産債務明細書の記載事項）の規定は、平成二十五年分以後の所得税について適用し、平成二十四年分以前の所得税については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures Concerning Forms
第三条（書式に関する経過措置）
The forms prescribed in Appended Table III (1), Appended Table III (2), Appended Table III (4) and Appended Table VIII (3) of the New Regulation apply to the statements or reports prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) or Article 228, paragraph (2) (Report on Dividend Income, etc. Received by the Person of Record) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") that are attached or submitted pursuant to those provisions on or after January 1, 2014, and the provisions then in force continue to govern the statements or reports prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) or Article 228, paragraph (2) (Report on Dividend Income, etc. Received by the Person of Record) of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") that were attached or submitted pursuant to those provisions before that date.
新規則別表第三（一）、別表第三（二）、別表第三（四）及び別表第八（三）に定める書式は、平成二十六年一月一日以後に所得税法等の一部を改正する法律（平成二十五年法律第五号。以下「改正法」という。）第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第二百二十条（源泉徴収に係る所得税の納付手続）又は第二百二十八条第二項（名義人受領の配当所得等の調書）の規定により添付し、又は提出するこれらの規定に規定する計算書又は調書について適用し、同日前に改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第二百二十条（源泉徴収に係る所得税の納付手続）又は第二百二十八条第二項（名義人受領の配当所得等の調書）の規定により添付し、又は提出したこれらの規定に規定する計算書又は調書については、なお従前の例による。
The provisions of Article 83, paragraph (1) (Payment Report on Dividends and Similar Income) of the New Regulation and the form prescribed in Appended Table V (3) of the New Regulation apply to the reports prescribed in Article 225, paragraph (1) (Payment Reports) of the New Act that are submitted pursuant to that paragraph on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern the reports prescribed in Article 225, paragraph (1) (Payment Reports) of the Former Act that were submitted pursuant to that paragraph before that date.
新規則第八十三条第一項（配当等の支払調書）の規定及び新規則別表第五（三）に定める書式は、この省令の施行の日以後に新法第二百二十五条第一項（支払調書）の規定により提出する同項に規定する調書について適用し、同日前に旧法第二百二十五条第一項（支払調書）の規定により提出した同項に規定する調書については、なお従前の例による。
The forms prescribed in the preceding two paragraphs may, for the time being, be replaced with the statements or reports prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to the amendment, with entries made in accordance with Appended Table III (1), Appended Table III (2), Appended Table III (4), Appended Table V (3) and Appended Table VIII (3) of the New Regulation.
前二項に規定する書式は、当分の間、改正前の所得税法施行規則の相当の規定に定める計算書又は調書に、新規則別表第三（一）、別表第三（二）、別表第三（四）、別表第五（三）及び別表第八（三）に準じて、記載したものをもってこれに代えることができる。
Withholdingmachine translation
「源泉徴収」
Withholding as defined in Article 2, paragraph (1), item (xlv) of the Income Tax Act: collecting income tax under Part IV, Chapters I to VI of that Act when making a payment, and paying it over to the government.
Defined inArticle 1, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 16 of 2013.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 16 of 2013, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 16 of 2013, the Income Tax Act as amended by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 16 of 2013, the Income Tax Act as it stood before Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)